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, Learning Guide – Unit 2.1 - The Audit Process and Quality Management
CONTENTS
Welcome .......................................................................................................................................................3
Learning Outcomes and Lesson Plan ............................................................................................................3
Learning Material ..........................................................................................................................................4
ISAs Used ..................................................................................................................................................... 5
Study Guidance for this Topic .......................................................................................................................5
Khuliso's Advice ............................................................................................................................................5
Lesson 1 – Audit and Related Services .........................................................................................................6
Lesson 2 – An Audit Engagement ................................................................................................................. 7
Lesson 3 – International Standards on Auditing ............................................................................................9
Lesson 4 – Quality Management overview .................................................................................................. 10
Lesson 5 – Quality Management at Firm Level............................................................................................ 10
Lesson 6 – Quality Management at Audit Level........................................................................................... 11
Conclusion ..................................................................................................................................................11
Activity 1......................................................................................................................................................12
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